E way bill for exempted goods

[Ravikumar Doddi]

Issue of E way bill is exempted under rule 138 of CGST Rules annexure, where in Rice is exempt can paddy is also exempt both the hsn code is 1006.

[KASTURI SETHI]

Rice in husk paddy is covered under 1006.10. Paddy is agriculture produce. It was already covered. There was no dispute. There was a dispute regarding rice only which was clarified later on.

Extract from Rule 138

14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated -

(a) where the goods being transported are specified in Annexure;

95.

1904

Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki

[YAGAY and SUN]

We endorse the very view of Kasturi Sir.

AI Summary

E-way bill exemption for exempted goods confirmed; paddy and listed rice products need no e-way bill during transport.
E-way bill is not required for goods specified as exempt in the Annexure; paddy (HSN 1006.10) as agricultural produce is exempt and need not be accompanied by an e-way bill, and listed rice and rice preparations described in the Annexure (puffed, flattened, parched and similar rice products) are likewise exempt from e way bill generation.